Stock option awards under IFRS

Stock option award under IFRS: Tax accounting impacts earnings
Download IFRS: Stock option awards under IFRS.

An analysis of the potential impact

PwC has developed this publication to assist you in understanding the impact of IFRS on existing and new share-based payment plans. The consequences of a move to IFRS will be important as the move may affect cash taxes and will certainly significantly impact financial reporting, systems and processes.